:root{--navy:#071c2d;--deep:#071e24;--teal:#0b9da4;--ink:#0b2234;--muted:#7c8991;--soft:#f4f3ef;--line:#e7eaec;--white:#fff;--wrap:1120px}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);font-family:"Noto Sans KR",sans-serif;line-height:1.65;word-break:keep-all}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}.wrap{width:min(calc(100% - 48px),var(--wrap));margin:auto}.skip{position:fixed;z-index:1000;left:16px;top:-60px;background:#fff;padding:10px 18px}.skip:focus{top:12px}.site-header{position:absolute;z-index:50;top:0;width:100%;color:#fff;border-bottom:1px solid rgba(255,255,255,.1)}.nav-wrap{height:84px;display:flex;align-items:center;justify-content:space-between;gap:30px}.logo{font-size:20px;font-weight:800;line-height:1;letter-spacing:-.5px}.logo span{display:block;margin-top:6px;font-size:7px;letter-spacing:2px;font-weight:500}.nav-wrap nav{display:flex;gap:30px;font-size:14px}.nav-wrap nav 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@media(max-width:850px){.wrap{width:min(calc(100% - 32px),var(--wrap))}.nav-wrap{height:70px}.nav-wrap nav,.nav-wrap>.pill{display:none}.menu-btn{display:block;width:34px}.menu-btn span{display:block;height:2px;background:white;margin:6px}.site-header.open nav{display:flex;position:absolute;top:70px;left:0;width:100%;padding:22px 16px;background:#071c2d;flex-direction:column;gap:16px}.hero{min-height:620px;background-position:62% center}.hero h1{font-size:36px}.section{padding:75px 0}.stats,.service-grid{grid-template-columns:1fr 1fr}.stat{border-bottom:1px solid #dfe3e2}.two-col,.profile-grid,.pricing-grid,.contact-grid{grid-template-columns:1fr;gap:45px}.question-list>div{grid-template-columns:54px 1fr 16px}.question-list p{font-size:16px}.watermark{font-size:100px}.feature-grid{grid-template-columns:1fr}.feature-grid article{border-right:0!important}.feature-grid article:nth-last-child(2){border-bottom:1px solid var(--line)}.profile-grid img{height:460px}.strategy-list article{grid-template-columns:45px 1fr}.strategy-list article>p{grid-column:2}.pricing-title .ghost{font-size:65px}.contact{background-position:70% center}.contact-grid{gap:55px}.footer-grid{grid-template-columns:1fr 1fr}.footer-grid>div:first-child{grid-column:1/-1}}
@media(max-width:560px){.hero{min-height:580px;background-position:60% center}.hero h1{font-size:30px}.hero-desc{font-size:13px}.section-head h2,.center-head h2,.manifesto h2{font-size:27px}.stats,.service-grid{grid-template-columns:1fr}.stat{border-right:0}.two-col{gap:35px}.watermark{font-size:70px}.feature-grid article{min-height:auto}.profile-grid img{height:400px}.profile-grid h2{font-size:30px}.profile-grid ul{grid-template-columns:1fr}.profile blockquote{padding:25px}.steps{grid-template-columns:1fr;text-align:left;gap:22px}.steps:before{display:none}.steps article{padding:0;display:grid;grid-template-columns:70px 1fr;gap:0 15px}.steps article i{display:none}.steps article p{grid-column:2}.plans article{grid-template-columns:1fr}.plans strong{grid-row:2}.strategy-list article{gap:12px}.faq-list summary{font-size:12px}.contact-copy h2{font-size:31px}.form-row{grid-template-columns:1fr}.contact-form{padding:24px 20px}.footer-grid{grid-template-columns:1fr}.footer-grid>div:first-child{grid-column:auto}.copyright{display:block}.copyright span{display:block;margin-top:8px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:smooth}}

/* Conversion and operating-readiness refinements */
.section{padding:86px 0}.stats-note,.price-note{font-size:10px;color:#909a9e;margin:14px 0 0}.contact-form h3{font-size:22px;margin:0}.form-intro{font-size:10px;color:#849096;margin:4px 0 20px}.contact-form .choices input{width:1px;height:1px;margin:0;clip-path:inset(50%)}.consent{display:flex!important;align-items:flex-start;gap:8px;margin:16px 0!important;font-weight:500!important}.consent>input{width:16px!important;height:16px;margin:3px 0 0!important;clip-path:none!important;accent-color:var(--teal);flex:0 0 auto}.consent span{font-size:10px}.consent button,.copyright button{border:0;background:none;color:var(--teal);padding:0;text-decoration:underline;cursor:pointer}.submit-btn{margin-top:2px}.policy-dialog{width:min(620px,calc(100% - 32px));max-height:78vh;border:0;border-radius:12px;padding:36px;box-shadow:0 20px 70px rgba(0,0,0,.25);color:var(--ink)}.policy-dialog::backdrop{background:rgba(2,15,24,.7)}.policy-dialog h2{margin-top:0;font-size:24px}.policy-dialog h3{font-size:14px;margin-top:25px}.policy-dialog p,.policy-dialog li{font-size:12px;color:#65747b}.dialog-close{position:absolute;right:16px;top:12px;border:0;background:none;font-size:28px;color:#7e8a8f;cursor:pointer}.copyright span{display:flex;gap:14px}
@media(max-width:850px){.section{padding:68px 0}}

/* User-supplied service photography */
.services{background:linear-gradient(rgba(5,33,39,.91),rgba(5,33,39,.94)),url("assets/services-background.png") center/cover no-repeat}.service-art{height:172px;background-position:center!important;background-size:cover!important}.service-art span{display:none}.art-1{background-image:url("assets/service-government.png")}.art-2{background-image:url("assets/service-property-tax.png")}.art-3{background-image:url("assets/service-tax-refund.png")}.art-4{background-image:url("assets/service-consulting.png")}.contact{background:linear-gradient(90deg,rgba(4,24,38,.95),rgba(4,24,38,.76)),url("assets/contact-background.png") center/cover no-repeat}

/* Interactive workflow process */
.process{padding:82px 0 90px;background:#fff}.process .center-head .kicker{margin-bottom:12px}.workflow{width:min(100%,820px);margin:58px auto 0}.workflow-tabs{display:grid;grid-template-columns:repeat(3,1fr);position:relative}.workflow-tabs:before{content:"";position:absolute;left:0;right:0;bottom:1px;height:1px;background:#d6dadd}.workflow-step{position:relative;z-index:1;display:flex;min-height:92px;flex-direction:column;align-items:flex-start;justify-content:flex-start;padding:0 18px 26px;border:0;border-bottom:2px solid transparent;background:transparent;color:#aeb5b9;text-align:left;cursor:pointer;transition:color .25s,border-color .25s}.workflow-step small{font-size:9px;font-weight:800;letter-spacing:1.7px}.workflow-step strong{margin-top:8px;font-size:13px;font-weight:600}.workflow-step i{position:absolute;left:50%;bottom:-7px;width:13px;height:13px;border-radius:50%;background:#d8d9d7;box-shadow:0 0 0 4px #fff;transform:translateX(-50%);transition:background .25s,box-shadow .25s}.workflow-step.active{border-color:#123d68;color:var(--ink)}.workflow-step.active small{color:#123d68}.workflow-step.active strong{font-weight:800}.workflow-step.active i{background:#0d4f8d;box-shadow:0 0 0 4px #e4edf5}.workflow-step:focus-visible{outline:2px solid var(--teal);outline-offset:4px}.workflow-panel{display:flex;align-items:flex-start;justify-content:center;gap:22px;min-height:118px;padding:40px 20px 0;color:#48565d;text-align:left}.workflow-panel b{font-size:11px;color:#0d4f8d;letter-spacing:1px}.workflow-panel p{margin:0;font-size:13px;line-height:1.9}.workflow-panel.changing{animation:workflowFade .3s ease}@keyframes workflowFade{from{opacity:.15;transform:translateY(5px)}to{opacity:1;transform:none}}
@media(max-width:560px){.workflow{margin-top:38px}.workflow-tabs{grid-template-columns:1fr}.workflow-tabs:before{top:0;bottom:0;left:5px;right:auto;width:1px;height:auto}.workflow-step{min-height:72px;align-items:flex-start;padding:0 0 22px 36px;border:0!important}.workflow-step i{left:5px;top:4px;bottom:auto}.workflow-panel{justify-content:flex-start;min-height:105px;margin-left:36px;padding:12px 0 0}.workflow-panel p br{display:none}}

/* Motion system and requested workflow accent */
.workflow-step.active{border-color:#10858F}.workflow-step.active small,.workflow-panel b{color:#10858F}.workflow-step.active i{background:#10858F;box-shadow:0 0 0 4px rgba(16,133,143,.16)}.workflow-step:focus-visible{outline-color:#10858F}
.hero-copy>*{opacity:0;transform:translateY(18px)}.site-ready .hero-copy>*{opacity:1;transform:none;transition:opacity .75s ease,transform .75s cubic-bezier(.22,1,.36,1)}.site-ready .hero-copy>*:nth-child(2){transition-delay:.1s}.site-ready .hero-copy>*:nth-child(3){transition-delay:.2s}.site-ready .hero-copy>*:nth-child(4){transition-delay:.3s}
.motion-item{opacity:0;transform:translateY(24px);transition:opacity .65s ease calc(var(--motion-delay,0)*1ms),transform .65s cubic-bezier(.22,1,.36,1) calc(var(--motion-delay,0)*1ms)}.motion-group.motion-visible .motion-item{opacity:1;transform:none}
.stat,.service-grid article,.feature-grid article,.plans article,.profile blockquote{transition:transform .35s ease,box-shadow .35s ease,border-color .35s ease}.stat:hover{transform:translateY(-5px)}.stat.featured:hover{box-shadow:0 18px 35px rgba(7,30,36,.17)}.service-grid article:hover{transform:translateY(-9px);box-shadow:0 20px 45px rgba(0,0,0,.22)}.service-art{transition:transform .65s cubic-bezier(.22,1,.36,1)}.service-grid article:hover .service-art{transform:scale(1.045)}.service-grid article>div:last-child{position:relative;z-index:1;background:#fff}.feature-grid article:hover{z-index:2;transform:translateY(-4px);border-color:rgba(16,133,143,.45);box-shadow:0 16px 35px rgba(10,40,45,.08)}.feature-grid article:hover i{color:#10858F;border-color:#10858F}.feature-grid i{transition:color .3s,border-color .3s}.profile-grid img{transition:transform .7s cubic-bezier(.22,1,.36,1),filter .7s}.profile-grid:hover img{transform:scale(1.018);filter:saturate(1.06)}.profile blockquote:hover{transform:translateY(-5px);box-shadow:0 18px 45px rgba(9,33,40,.08)}.plans article:hover{transform:translateX(7px);border-color:rgba(16,133,143,.6);box-shadow:0 14px 32px rgba(9,40,45,.07)}.faq-list details{transition:background-color .3s,padding .3s}.faq-list details:hover{background:#f9fbfb}.faq-list details[open]{padding-left:14px;padding-right:14px;background:#f5faf9}.faq-list details[open] p{animation:faqAnswer .35s ease}.contact-form{transition:transform .4s ease,box-shadow .4s ease}.contact-form:focus-within{transform:translateY(-5px);box-shadow:0 24px 60px rgba(0,0,0,.28)}.contact-form input,.contact-form select,.contact-form textarea{transition:border-color .25s,box-shadow .25s}.contact-form input:focus,.contact-form select:focus,.contact-form textarea:focus{outline:0;border-color:#10858F;box-shadow:0 0 0 3px rgba(16,133,143,.13)}.outline-btn,.outline-dark,.dark-btn,.pill,.submit-btn{transition:transform .25s,box-shadow .25s,background-color .25s}.outline-btn:hover,.outline-dark:hover,.dark-btn:hover,.pill:hover,.submit-btn:hover{transform:translateY(-2px);box-shadow:0 10px 24px rgba(3,31,37,.18)}.question-list>div{transition:background-color .25s,padding-left .25s}.question-list>div:hover{padding-left:10px;background:linear-gradient(90deg,rgba(16,133,143,.06),transparent)}
@keyframes faqAnswer{from{opacity:0;transform:translateY(-6px)}to{opacity:1;transform:none}}
@media(prefers-reduced-motion:reduce){.hero-copy>*,.motion-item{transition-duration:.55s!important}.workflow-panel.changing,.faq-list details[open] p{animation-duration:.25s!important}}

/* Fail-safe: content remains visible even when local-file scripts are blocked. */
html:not(.motion-enabled) .reveal,html:not(.motion-enabled) .motion-item{opacity:1!important;transform:none!important}
@supports (animation-timeline:view()){html:not(.motion-enabled) .reveal{animation:sectionReveal linear both;animation-timeline:view();animation-range:entry 4% cover 26%}@keyframes sectionReveal{from{opacity:.15;transform:translateY(30px)}to{opacity:1;transform:none}}}

@media(min-width:851px){.hero{min-height:clamp(760px,86svh,900px)}}

/* Supplied brand assets */
.brand-logo{display:inline-flex;align-items:center;line-height:0}.brand-logo img{display:block;width:188px;height:auto;object-fit:contain}.site-header .brand-logo img{filter:brightness(0) invert(1)}.footer-brand-logo img{width:210px;filter:none}@media(max-width:560px){.brand-logo img{width:164px}.footer-brand-logo img{width:190px}}

/* Sticky navigation and two-button floating menu */
.site-header{position:fixed;left:0;right:0;transition:background-color .3s,box-shadow .3s,backdrop-filter .3s}.site-header.scrolled{background:rgba(6,27,33,.94);box-shadow:0 8px 28px rgba(0,0,0,.16);backdrop-filter:blur(14px)}.site-header.scrolled .nav-wrap{height:70px}.nav-wrap{transition:height .3s}.floating-actions{position:fixed;z-index:80;right:24px;bottom:24px;display:flex;flex-direction:column;gap:10px}.floating-btn{position:relative;display:flex;width:52px;height:52px;align-items:center;justify-content:center;border:0;border-radius:50%;background:#10858F;color:#fff;box-shadow:0 10px 26px rgba(5,39,43,.22);cursor:pointer;transition:transform .25s,background-color .25s,box-shadow .25s,opacity .25s}.floating-btn:hover{transform:translateY(-3px);background:#0b7078;box-shadow:0 15px 30px rgba(5,39,43,.3)}.floating-btn:focus-visible{outline:3px solid rgba(16,133,143,.28);outline-offset:4px}.float-icon{font-size:20px;font-weight:800;line-height:1}.contact-float .float-icon{font-size:17px}.float-label{position:absolute;right:62px;top:50%;width:max-content;padding:7px 11px;border-radius:5px;background:#09282d;color:#fff;font-size:11px;font-weight:700;opacity:0;pointer-events:none;transform:translate(7px,-50%);transition:opacity .2s,transform .2s}.floating-btn:hover .float-label,.floating-btn:focus-visible .float-label{opacity:1;transform:translate(0,-50%)}.top-btn{position:relative;right:auto;bottom:auto;opacity:0;visibility:hidden;transform:translateY(10px)}.top-btn.show{opacity:1;visibility:visible;transform:none}@media(max-width:560px){.site-header.scrolled .nav-wrap{height:64px}.site-header.scrolled.open nav{top:64px}.floating-actions{right:14px;bottom:14px;gap:8px}.floating-btn{width:46px;height:46px}.float-label{display:none}}

/* Readability scale: 16px body baseline with accessible supporting text */
body{font-size:16px}.nav-wrap nav{font-size:15px}.pill,.outline-btn,.outline-dark,.dark-btn{font-size:14px}.kicker{font-size:12px}.hero h1{font-size:clamp(42px,4vw,56px)}.hero-desc{font-size:17px;line-height:1.8}.section-head h2,.center-head h2{font-size:clamp(34px,3vw,42px)}.stat small{font-size:14px}.stat span,.stats-note,.price-note{font-size:12px}.stat strong{font-size:36px}.muted{font-size:15px;line-height:1.85}.question-list p{font-size:20px}.question-list aside{font-size:14px}.question-list aside strong{font-size:19px}.manifesto p{font-size:15px;line-height:1.9}.manifesto>div>strong{font-size:16px}.service-grid h3{font-size:18px}.service-grid p{font-size:14px;line-height:1.75}.feature-grid h3{font-size:18px}.feature-grid p{font-size:15px;line-height:1.8}.profile-grid h3{font-size:30px}.profile-grid h3 small,.eng{font-size:13px}.career{font-size:11px}.profile-grid ul{font-size:14px;line-height:1.8}.profile blockquote p{font-size:18px;line-height:1.8}.profile blockquote small{font-size:12px}.workflow-step small{font-size:11px}.workflow-step strong{font-size:15px}.workflow-panel b{font-size:13px}.workflow-panel p{font-size:15px}.pricing-title h2{font-size:32px}.plans h3{font-size:17px}.plans p{font-size:13px;line-height:1.7}.plans article>div>small{font-size:10px}.plans ul{font-size:12px;line-height:1.7}.plans strong span,.plans strong small{font-size:12px}.faq-list summary{font-size:16px}.faq-list details p{font-size:14px;line-height:1.8}.contact-copy>p{font-size:15px;line-height:1.8}.contact-copy ul{font-size:15px}.contact-copy li b{font-size:11px}.contact-form h3{font-size:24px}.form-intro{font-size:13px;line-height:1.6}.contact-form legend,.contact-form label{font-size:13px}.consent span{font-size:12px}.contact-form>small{font-size:11px}.success{font-size:13px}footer p,footer a{font-size:13px;line-height:1.8}footer b{font-size:11px}.copyright{font-size:11px}.float-label{font-size:12px}
@media(max-width:560px){body{font-size:15px}.hero h1{font-size:34px}.hero-desc{font-size:15px}.section-head h2,.center-head h2,.manifesto h2{font-size:29px}.question-list p{font-size:17px}.service-grid p,.feature-grid p{font-size:14px}.faq-list summary{font-size:14px}.faq-list details p{font-size:13px}.contact-copy h2{font-size:33px}}
footer address{font-style:normal;font-size:13px;line-height:1.8;color:#7f8a8e}.career{font-size:12px}

.chat-icon{position:relative;display:block;width:22px;height:17px;border:2px solid currentColor;border-radius:6px}.chat-icon:before{content:"";position:absolute;left:4px;bottom:-5px;width:7px;height:7px;border-left:2px solid currentColor;transform:skewY(-38deg)}.chat-icon:after{content:"···";position:absolute;left:3px;top:-8px;font-size:15px;font-weight:800;letter-spacing:1px}.contact-float:hover .chat-icon{animation:chatNudge .45s ease}@keyframes chatNudge{0%,100%{transform:translateY(0)}50%{transform:translateY(-2px)}}

.contact-float{width:auto;min-width:126px;padding:0 19px;gap:9px;border-radius:28px}.contact-symbol{font-size:19px;line-height:1;transform:rotate(-12deg)}.contact-text{font-size:14px;font-weight:800;letter-spacing:-.2px}.contact-float:hover .contact-symbol{animation:phoneRing .45s ease}@keyframes phoneRing{0%,100%{transform:rotate(-12deg)}25%{transform:rotate(-22deg)}75%{transform:rotate(-2deg)}}@media(max-width:560px){.contact-float{width:auto;min-width:112px;padding:0 15px}.contact-text{font-size:13px}.contact-symbol{font-size:17px}}

.contact-float{width:52px;min-width:52px;padding:0;gap:0;border-radius:50%}.pencil-icon{display:block;font-family:Arial,sans-serif;font-size:27px;font-weight:400;line-height:1;transform:translate(1px,-1px) rotate(-8deg)}.contact-float:hover .pencil-icon{animation:pencilWrite .45s ease}@keyframes pencilWrite{0%,100%{transform:translate(1px,-1px) rotate(-8deg)}50%{transform:translate(3px,-3px) rotate(-13deg)}}@media(max-width:560px){.contact-float{width:46px;min-width:46px;padding:0}.pencil-icon{font-size:24px}}

/* Eight-dimension audit refinements */
.nav-consult{display:none}.hero-desc{max-width:630px}.stat span,.stats-note,.price-note,.eng,.muted{color:#64747b}.service-art{position:relative}.service-art::after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,transparent 55%,rgba(3,23,29,.18));pointer-events:none}
:where(a,button,input,select,textarea,summary):focus-visible{outline:3px solid rgba(16,133,143,.55);outline-offset:3px}
@media(max-width:850px){
  .menu-btn{display:flex;width:48px;height:48px;padding:10px;align-items:center;justify-content:center;flex-direction:column;cursor:pointer}
  .menu-btn span{width:22px;margin:3px 0}
  .site-header.open nav{padding:18px 16px 22px;gap:0;box-shadow:0 18px 35px rgba(0,0,0,.22)}
  .site-header.open nav>a{display:flex;min-height:46px;align-items:center;padding:0 6px;border-bottom:1px solid rgba(255,255,255,.08)}
  .site-header.open nav .nav-consult{display:flex;justify-content:center;gap:10px;min-height:48px;margin-top:14px;border:0;border-radius:6px;background:#10858F;color:#fff;font-weight:800;opacity:1}
  .profile-grid img{object-position:center 28%}
}
@media(max-width:560px){.hero-desc br{display:none}.hero-copy{padding-top:70px}.kicker{letter-spacing:1.8px}.floating-actions{bottom:max(14px,env(safe-area-inset-bottom))}}
@media(prefers-reduced-motion:reduce){
  html{scroll-behavior:auto!important}
  *,*::before,*::after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important;transition-delay:0ms!important}
  .hero-copy>*,.reveal,.motion-item{opacity:1!important;transform:none!important}
}